For Memorandum on the Estimates, see the Civil Estimates.

REVENUE DEPARTMENTS.

STATEMENT of the ESTIMATES for 1927, compared with 1926.

1.

CUSTOMS AND EXCISE.

I. ESTIMATE of the Amount required in the Year ending 31 March 1928 to defray the SALARIES and EXPENSES of the CUSTOMS and EXCISE DEPARTMENT.

Five Million and Twenty-one Thousand Six Hundred and
Eighty-five Pounds.

II. SUBHEADS under which this Vote will be accounted for by the CUSTOMS and EXCISE DEPARTMENT.

†The portion of this expenditure attributable to Northern Ireland and recoverable by deduction from the Northern Ireland share of reserved taxes is estimated at 85,0001.

The total expenditure in connection with this Service is estimated as follows:

The total credits in connection with this Service (in addition to Revenue paid to H.M. Exchequer) are estimated as follows:

A.--SALARIES, WAGES, AND ALLOWANCES: HEAD OFFICE.*

The rates and scales of pay shown in brackets (except where shown as inclusive) carry an addition in respect of Cost of Living bonus payable in accordance with the scheme set out in the Appendix on page 97.

The money provision for each item represents the total remuneration, including bonus where payable.

(a) Paid Commissionerships were abolished and one post of Secretary added by Treasury Minute of August 1921. The twe Secretaries are appointed to act as Commissioners without remuneration.

(b) One post is subject to review on the occurrence of a vacancy, and one is on an acting basis.

(c) Two posts are on an acting basis.

(d) One of these posts is occupied on an acting basis by a Higher Executive Officer under paragraph 51 of the Report on the Organisation of the Civil Service, 1920.

SALARIES, WAGES, AND ALLOWANCES: HEAD OFFICE.

A. 1.-ESTABLISHED STAFF*-contd.

*The rates and scales of pay shown in brackets (except where shown as inclusive) carry an addition in respect of Cost of Living bonus payable in accordance with the scheme set out in the Appendix on page 97.

The money provision for each item represents the total remuneration, including bonus where payable. (a) Some retain personal salaries superior to the scale.

(b) A certain number of Temporary Clerks and Typists, in addition to those provided for under A. 2, are employedtemporarily in lieu of an equivalent number of established Clerks, Typists, and Writing Assistants, and the cost is included in these items.

(c) In addition a fluctuating number of the Grades of Inspectors and Collectors, First and Second Class, and of Surveyors (shown under B. 1, page 10) are employed in the Chief Inspector's Office.

(d) In addition two Waterguard Superintendents, Second Class, and a fluctuating number of the Chief Preventive Officers (shown under B.1, page 11) are employed in the Office of the Inspector-General of Waterguard.